RECEIPTS UNAVAILABLE FOR OBLIGATION UPON COLLECTION

EFFECTIVE FISCAL 2026

PREPARED BY:

GENERAL LEDGER AND ADVISORY BRANCH

FISCAL ACCOUNTING OPERATIONS

BUREAU OF THE FISCAL SERVICE

U.S. DEPARTMENT OF THE TREASURY
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Contents

Version Control

Version Date Reviewer(s) Description of Changes

1.0 2/2000 N/A Original

2.0 10/2023 Josh Hudkins Updated with new Branch SOP format, scenario formatting detail, USSGL Accounts, and 

Transactions; Added new USSGL account. 
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Background

Definitions from the TFM Glossary:

Special Fund Expenditure Account: This is a type of Treasury Account Symbol that the Bureau of Fiscal Service establishes to 

record amounts appropriated from special fund receipts. Agencies may expend these receipts for special programs according to 

specific provisions of law.

Unavailable Receipts: Unavailable receipts are receipts that, at the time of collection, are not appropriated and not immediately 

available for expenditure. This is because:

• Congress limited the amount available for expenditure, or

• Agencies cleared amounts credited to receipt accounts to other receipt accounts, in whole or in part, before taking 

appropriation warrant action.

Available Receipts: Available receipts are special or trust fund receipts that, pursuant to law, are available as appropriations to a 

single agency for expenditure without further congressional action. In some fund accounts, use is restricted to investment only or is 

precluded by a limitation or benefit formula. An available receipt account carries the same symbolization as its corresponding 

expenditure account, except that an “X” is inserted to indicate the period of availability of such funds for obligation. However, in 

special circumstances involving dedicated collections for current year obligations and expenditures, these funds are placed in an 

unavailable receipt account until the Bureau of the Fiscal Service prepares a warrant to move the funds to a current fiscal year 

expenditure account.

Trust Fund Expenditure Account: This is a type of Treasury Account Symbol that the Bureau of Fiscal Service establishes to record 

amounts appropriated from trust fund receipts. Agencies may expend these receipts for specific purposes or programs according to the 

terms of a trust agreement or statute.

Special Fund Receipt Accounts: Fiscal Service credits special fund receipt accounts with receipts from specific sources collected by 

law for specific purposes. At the point of collection, these receipts either are available immediately or unavailable for expenditures 

depending upon statutory requirements.

1

1 TFM Volume I, Part 2, Chapter 1500, Section 1530.15 – Special Fund Receipt Accounts
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Trust Fund Receipt Accounts: Fiscal Service credits trust fund receipt accounts with receipts generated by the terms of a trust 

agreement or statute that designates a fund as a trust fund. At the point of collection, these receipts either are available immediately or 

unavailable for expenditure, depending upon statutory requirements, the terms of the trust agreement, and other provisions of law.

2

Treasury Documentation:

Unavailable Special/Trust Fund Receipt Account

An unavailable special/trust fund receipt account holds balances until legislation is enacted which allows an agency to obligate, 

expend, and disburse those balances. The balances will be appropriated from the unavailable special/trust fund receipt account to a 

special/trust fund expenditure account via a warrant. The warrant will specify from which receipt account the appropriation stems. 

Available Special/Trust Fund Receipt Account 

An available special/trust fund receipt account has legal authority to obligate, expend, and disburse its balances immediately without 

further action by Congress. The Treasury Central Accounting System, CARS, will automatically transfer the balances from the 

available special/trust fund receipt account into the special fund expenditure account with the same main account symbol. 

Special/Trust Fund Expenditure Account 

A special/trust fund expenditure account receives an appropriation from a special/trust fund receipt account either by warrant or 

automatic transfer, depending on the type of receipt account (unavailable/available).

Budget Presentation:

In the President’s Budget Appendix volume, there is a budget schedule for special and trust fund receipts (Schedule N). Schedule N is 

an automatically generated schedule that shows the flow of funding into and out of special and non-revolving trust funds. It shows 

new receipts deposited into the fund, new appropriations taken out of the fund – including any amounts appropriated but precluded 

from obligation, and the remaining balances of unappropriated receipts (if any).3 For budgetary purposes, receipts deposited into a 

special or non-revolving trust fund can be either "available" or "unavailable". If the amounts are unavailable for obligation, they are 

included in the balances shown in schedule N.

2 TFM Volume I, Part 2, Chapter 1500, Section 1530.20 – Trust Fund Receipt Accounts

3 OMB Circular No. A-11, Section 86.4 (August 2023)
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Typically, an available special or trust fund receipt account has legal authority to obligate, expend, and disburse its balances 

immediately upon collection without further action by Congress. However, there are instances where Congress prohibits receipts or a 

portion thereof, from being immediately available for obligation. In turn, Congress may provide investment authority of these receipts 

prior to providing obligational authority.

This scenario will discuss the following types of receipts unavailable for obligation upon collection:

I. Special/Trust Expenditure Account where associated receipts are collected and obligated/outlayed

II. Special/Trust Expenditure Account where receipts (derived from a different special or trust fund expenditure account) are 

obligated/outlayed
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Listing of USSGL Accounts Used in Part 1 of This Scenario:

Account Number Account Title

Budgetary

411400 Appropriated Receipts Derived From Available Trust or Special Fund Receipts

412000 Anticipated Indefinite Appropriations

420100 Total Actual Resources - Collected

439400 Receipts Unavailable for Obligation Upon Collection

439403 Anticipated Receipts Unavailable for Obligation Upon Collection

445000 Unapportioned - Unexpired Authority

449000 Anticipated Resources - Unapportioned Authority

451000 Apportionments

461000 Allotments - Realized Resources

480100 Undelivered Orders - Obligations, Unpaid

490200 Delivered Orders - Obligations, Paid

Proprietary

101000 Fund Balance With Treasury

134200 Interest Receivable - Investments

161000 Investments in U.S. Treasury Securities Issued by the Bureau of the Fiscal Service

161100 Discount on U.S. Treasury Securities Issued by the Bureau of the Fiscal Service

161200 Premium on U.S. Treasury Securities Issued by the Bureau of the Fiscal Service

161300 Amortization of Discount and Premium on U.S. Treasury Securities Issued by the Bureau of the Fiscal Service

331000 Cumulative Results of Operations

531100 Interest Revenue - Investments

590000 Other Revenue

610000 Operating Expenses/Program Costs
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Part 1 Special/Trust Expenditure Account where associated receipts are collected and obligated/outlayed

Year 1:

Scenario Assumptions:

- TAFS is a no-year special fund account.

- Special fund receipts are only available for investment purposes until such time that there is an appropriation enacted.

- Generally, the appropriation is derived via the annual appropriation act.

- While the presentation reflects a special fund expenditure account, this is also applicable to a trust fund expenditure account.

1. To record anticipated special fund receipts that are only available for investment purposes but have yet to be appropriated.

Debit Credit TC

Budgetary Entry

412000 Anticipated Indefinite Appropriations

 449000 Anticipated Resources – Unapportioned Authority

Proprietary Entry

None

 

500

500 A102

2. To record anticipated receipts unavailable for obligation upon collection.

Debit Credit TC

Budgetary Entry

449000 Anticipated Resources – Unapportioned Authority

 439403 Anticipated Receipts Unavailable for Obligation Upon Collection

Proprietary Entry

None 

500

500 A122
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3. To record revenue to a special fund, in which the revenue is not immediately available for obligation upon collection but is available for 

investment. 

Debit Credit TC

Budgetary Entry

411400 Appropriated Receipts Derived From Available Trust or Special Fund 

Receipts

 412000 Anticipated Indefinite Appropriations

Proprietary Entry

101000 Fund Balance With Treasury

 590000 Other Revenue4

Also Post:

Budgetary Entry

439403 Anticipated Receipts Unavailable for Obligation Upon Collection

 439400 Receipts Unavailable for Obligation Upon Collection

500

500

500

500

500

500

A201

A203

4. Agency invests in Bureau of the Fiscal Service Securities acquired at a discount.

Debit Credit TC

Budgetary Entry

None

Proprietary Entry

161000 Investments in U.S. Treasury Securities Issued by the Bureau of the Fiscal 

Service

 101000 Fund Balance With Treasury

 161100 Discount on U.S. Treasury Securities Issues by the Bureau of the Fiscal 

 Service

 

600

500

100

B128

4 If the revenue collected and being invested is predominantly non-exchange, the interest on those investments will be non-exchange 

and reported on the Statement of Net Position rather than the Statement of Net Cost per FASAB Standard 7 ¶ 156-160.
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5. Agency records accrued revenue from federal sources acquired at a discount.

Debit Credit TC

Budgetary Entry

None

Proprietary Entry

134200 Interest Receivable – Investments

 531100 Interest Revenue - Investments

 

 

50

50

C422

6. To record the amortization of the discount on federal securities. 

Debit Credit TC

Budgetary Entry

None

Proprietary Entry

161300 Amortization of Discount and Premium on U.S. Treasury Securities Issued 

by the Bureau of the Fiscal Service

 531100 Interest Revenue – Investments

 

 

10

10

E117
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Pre-Closing Trial Balance

Year 1

Account Account Description Debit Credit

Budgetary

411400 Appropriated Receipts Derived From Available Trust or Special Fund 

Receipts

500 -

439400 Receipts Unavailable for Obligation Upon Collection - 500

Total 500 500

Proprietary

101000 Fund Balance With Treasury - -

134200 Interest Receivable – Investments 50 -

161000 Investments in U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

600 -

161100 Discount on U.S. Treasury Securities Issues by the Bureau of the Fiscal 

Service

- 100

161300 Amortization of Discount and Premium on U.S. Treasury Securities 

Issued by the Bureau of the Fiscal Service

10 -

531100 Interest Revenue - Investments - 60

590000 Other Revenue - 500

Total 660 660

NOTE: Financial Statements are not presented in this scenario. Historically crosswalks have been updated often, thus potentially 

causing confusion if the most current version of the crosswalk is not included, despite the background, transactions, and trial balances 

being accurate. Please reach out to the USSGL team at The Bureau of the Fiscal Service if you have questions on financial statement 

presentation.
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Closing Entries – Year 1

1. To record the consolidation of actual net-funded resources for withdrawn funds.

Debit Credit TC

Budgetary Entry

420100 Total Actual Resources - Collected

 411400 Appropriated Receipts Derived From Available Trust or Special Fund 

 Receipts 

Proprietary Entry

None

 

 

500

500

F302

2. To record the closing of revenue to cumulative results of operations.

Debit Credit TC

Budgetary Entry

None 

Proprietary Entry

531100 Interest Revenue – Investments

590000 Other Revenue

 331000 Cumulative Results of Operations 

60

500

560

F336
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Post-Closing Trial Balance

Year 1

Account Account Description Debit Credit

Budgetary

420100 Total Actual Resources Collected 500 -

439400 Receipts Unavailable for Obligation Upon Collection - 500

Total 500 500

Proprietary

101000 Fund Balance With Treasury - -

134200 Interest Receivable – Investments 50 -

161000 Investments in U.S. Treasury Securities Issued by the Bureau of the Fiscal 

Service

600 -

161100 Discount on U.S. Treasury Securities Issues by the Bureau of the Fiscal 

Service

- 100

161300 Amortization of Discount and Premium on U.S. Treasury Securities Issued 

by the Bureau of the Fiscal Service

10 -

331000 Cumulative Results of Operations - 560

Total 660 660
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Part 1 Year 2:

1. An appropriation of $300 was enacted. $300 will be derived from receipts previously unavailable for obligation.

Debit Credit TC

Budgetary Entry

439400 Receipts Unavailable for Obligation Upon Collection5

 445000 Unapportioned - Unexpired Authority

Proprietary Entry

None 

300

300 A190

2. To record anticipated special fund receipts that are only available for investment purposes but have yet to be appropriated.

Debit Credit TC

Budgetary Entry

412000 Anticipated Indefinite Appropriations

 449000 Anticipated Resources – Unapportioned Authority

Proprietary Entry

None 

Also Post:

Budgetary Entry

449000 Anticipated Resources – Unapportioned Authority

 439403 Anticipated Receipts Unavailable for Obligation Upon Collection

Proprietary Entry

None 

880

880

880

880

A102

A122

5 USSGL account 439400 can only be debited to the extent that there is an outstanding credit balance.
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3. To record revenue to a special fund, in which the revenue is not immediately available for obligation upon collection but is available for 

investment. 

Debit Credit TC

Budgetary Entry

411400 Appropriated Receipts Derived From Available Trust or Special Fund 

Receipts

 412000 Anticipated Indefinite Appropriations

Proprietary Entry

101000 Fund Balance With Treasury

 590000 Other Revenue6

Also Post:

Budgetary Entry

439403 Anticipated Receipts Unavailable for Obligation Upon Collection

 439400 Receipts Unavailable for Obligation Upon Collection

Proprietary Entry

None 

880

880

880

880

880

880

A201

A203

6 If the revenue collected and being invested is predominantly non-exchange, the interest on those investments will be non-exchange 

and reported on the Statement of Net Position rather than the Statement of Net Cost per FASAB Standard 7 ¶ 156-160.
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4. Agency receives interest on investments that were purchased last year. The investments were purchased at a discount. The interest was 

previously accrued.

Debit Credit TC

Budgetary Entry

411400 Appropriated Receipts Derived From Available Trust or Special Fund Receipts 

 439400 Receipts Unavailable for Obligation Upon Collection

Proprietary Entry

101000 Fund Balance With Treasury

 134200 Interest Receivable - Investments

50

50

50

50

A195

5. Agency invests in Bureau of the Fiscal Service Securities acquired at a discount. ($880 from #3 and $50 from #4)

Debit Credit TC

Budgetary Entry

None

Proprietary Entry

161000 Investments in U.S. Treasury Securities Issued by the Bureau of the Fiscal 

Service

 101000 Fund Balance With Treasury

 161100 Discount on U.S. Treasury Securities Issues by the Bureau of the Fiscal 

 Service

 

 

1,000

930

70

B128
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6. Agency apportions $300 for the enacted appropriation (derived from receipts that were previously only available for investment 

purposes) made available by legislation in Transaction #1.

Debit Credit TC

Budgetary Entry

445000 Unapportioned - Unexpired Authority 

 451000 Apportionments

Proprietary Entry

None 

300

300 A116

7. Agency records the allotment of authority for the $300 in transaction #6.

Debit Credit TC

Budgetary Entry

451000 Apportionments

 461000 Allotments – Realized Resources

Proprietary Entry

None 

300

300 A120
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8. To record current-year undelivered orders without an advance.

Debit Credit TC

Budgetary Entry

461000 Allotments – Realized Resources

 480100 Undelivered Orders – Obligations, Unpaid

Proprietary Entry

None 

300

300 B306

9. Agency records accrued revenue from federal sources purchased at a discount.

Debit Credit TC

Budgetary Entry

None

Proprietary Entry

134200 Interest Receivable – Investments

 531100 Interest Revenue - Investments

 

 

120

120

C422
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10. To record the amortization of the discount on federal securities. 

Debit Credit TC

Budgetary Entry

None

Proprietary Entry

161300 Amortization of Discount and Premium on U.S. Treasury Securities Issued by 

the Bureau of the Fiscal Service

 531100 Interest Revenue - Investments

 

 

25

25

E117
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Pre-Closing Trial Balance

Year 2

Account Account Description Debit Credit

Budgetary

411400 Appropriated Receipts Derived From Available Trust or Special Fund 

Receipts

930 -

420100 Total Actual Resources - Collected 500 -

439400 Receipts Unavailable for Obligation Upon Collection - 1,130

480100 Undelivered Orders – Obligations, Unpaid - 300

Total 1,430 1,430

Proprietary

101000 Fund Balance With Treasury - -

134200 Interest Receivable – Investments 120 -

161000 Investments in U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

1,600 -

161100 Discount on U.S. Treasury Securities Issues by the Bureau of the Fiscal 

Service

- 170

161300 Amortization of Discount and Premium on U.S. Treasury Securities 

Issued by the Bureau of the Fiscal Service

35 -

331000 Cumulative Results of Operations - 560

531100 Interest Revenue - Investments - 145

590000 Other Revenue - 880

Total 1,755 1,755
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Closing Entries – Year 2

1. To record the consolidation of actual net-funded resources for withdrawn funds.

Debit Credit TC

Budgetary Entry

420100 Total Actual Resources - Collected

 411400 Appropriated Receipts Derived From Available Trust or Special Fund 

 Receipts 

Proprietary Entry

None

 

 

930

930

F302

2. To record the closing of revenue to cumulative results of operations.

Debit Credit TC

Budgetary Entry

None 

Proprietary Entry

531100 Interest Revenue – Investments

590000 Other Revenue

 331000 Cumulative Results of Operations 

145

880

1,025

F336
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Post-Closing Trial Balance

Year 2

Account Account Description Debit Credit

Budgetary

420100 Total Actual Resources Collected 1,430 -

439400 Receipts Unavailable for Obligation Upon Collection - 1,130

480100 Undelivered Orders – Obligations, Unpaid - 300

Total 1,430 1,430

Proprietary

101000 Fund Balance With Treasury - -

134200 Interest Receivable – Investments 120 -

161000 Investments in U.S. Treasury Securities Issued by the Bureau of the Fiscal 

Service

1,600 -

161100 Discount on U.S. Treasury Securities Issues by the Bureau of the Fiscal 

Service

- 170

161300 Amortization of Discount and Premium on U.S. Treasury Securities 

Issued by the Bureau of the Fiscal Service

35 -

331000 Cumulative Results of Operations - 1,585

Total 1,755 1,755
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Part 1 Year 3:

1. An appropriation of $1,640 was enacted. $1,130 was derived from receipts previously unavailable for obligation. Of this appropriation, 

$1,130 can be apportioned and obligated.

Debit Credit TC

Budgetary Entry

439400 Receipts Unavailable for Obligation Upon Collection

 445000 Unapportioned - Unexpired Authority

Proprietary Entry

None 

1,130

1,130 A190
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2. To record anticipated special fund receipts (including earnings on investments) that are only available for investment purposes. Of the 

anticipated $730, only $510 will be available for obligation once realized. The remaining $220 will be available only for investment 

purposes ($730-510) and unavailable for obligation. Of the $1,640 enacted appropriation, $1,130 will be derived from receipts

previously unavailable and $510 will be derived from current fiscal year receipts.

Debit Credit TC

Budgetary Entry

412000 Anticipated Indefinite Appropriations

 449000 Anticipated Resources – Unapportioned Authority

Proprietary Entry

None 

Also Post:

Budgetary Entry

449000 Anticipated Resources – Unapportioned Authority

 439403 Anticipated Receipts Unavailable for Obligation Upon Collection 

Proprietary Entry

None 

730

220

730

220

A102

A122
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3. Agency apportions the enacted appropriation derived from special fund receipts of $1,130 (See transaction #1.)

Debit Credit TC

Budgetary Entry

445000 Unapportioned - Unexpired Authority 

 451000 Apportionments

Proprietary Entry

None 

1,130

1,130 A116

4. On the same apportionment for Transaction #3, the agency apportions anticipated resources apportioned but not available for obligation 

until they are realized.

Debit Credit TC

Budgetary Entry

449000 Anticipated Resources – Unapportioned Authority 

 459000 Apportionments - Anticipated Resources - Programs Subject to 

 Apportionment

Proprietary Entry

None 

510

510 A118
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5. To record revenue to a special fund, in which the revenue is immediately available for obligation upon collection. The revenue was 

anticipated in Transaction #2.

Debit Credit TC

Budgetary Entry

411400 Appropriated Receipts Derived From Available Trust or Special Fund 

Receipts

 412000 Anticipated Indefinite Appropriations

Proprietary Entry

101000 Fund Balance With Treasury

 590000 Other Revenue7

Also Post:

Budgetary Entry

459000 Apportionments - Anticipated Resources - Programs Subject to 

Apportionment

 451000 Apportionments

Proprietary Entry

None 

470

470

470

470

470

470

A186

A123

7 If the revenue collected and being invested is predominantly non-exchange, the interest on those investments will be non-exchange 

and reported on the Statement of Net Position rather than the Statement of Net Cost per FASAB Standard 7 ¶ 156-160.
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6. Agency invests in Bureau of the Fiscal Service Securities acquired at a discount.

Debit Credit TC

Budgetary Entry

None

Proprietary Entry

161000 Investments in U.S. Treasury Securities Issued by the Bureau of the Fiscal 

Service

 101000 Fund Balance With Treasury

 161100 Discount on U.S. Treasury Securities Issues by the Bureau of the Fiscal 

 Service

 

 

490

470

20

B128

7. Agency records the allotment of authority.

Debit Credit TC

Budgetary Entry

451000 Apportionments

 461000 Allotments – Realized Resources

Proprietary Entry

None 

1,600

1,600 A120
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8. To record current-year undelivered orders without an advance.

Debit Credit TC

Budgetary Entry

461000 Allotments – Realized Resources

 480100 Undelivered Orders – Obligations, Unpaid

Proprietary Entry

None 

1,600

1,600 B306
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9. In order to make a disbursement of $700, an investment security was coordinated to mature at the time of the projected disbursement.

Debit Credit TC

Budgetary Entry

411400 Appropriated Receipts Derived From Available Trust or Special Fund 

Receipts 

412000 Anticipated Indefinite Appropriations

Proprietary Entry

101000 Fund Balance With Treasury

161100 Discount on U.S. Treasury Securities Issued by the Bureau of the Fiscal 

Service

 161000 Investments in U.S. Treasury Securities Issued by the Bureau of the Fiscal

 Service

 161300 Amortization of Discount and Premium on U.S. Treasury Securities Issued 

 by the Bureau of the Fiscal Service

 

Also Post:

Budgetary Entry

459000 Apportionments - Anticipated Resources - Programs Subject to 

Apportionment

 451000 Apportionments 

Proprietary Entry

None 

40

700

40

40

40

730

10

40

C124

A123
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10. Agency pays $700 of invoices ($300 of obligations made in the previous year and $400 for a current-year invoice.) 

Debit Credit TC

Budgetary Entry

480100 Undelivered Orders – Obligations, Unpaid

 490200 Delivered Orders – Obligations, Paid

Proprietary Entry

610000 Operating Expenses/Program Costs

 101000 Fund Balance With Treasury 

700

700

700

700

B107

11. Agency records the allotment of authority for the $40 in transactions #9.

Debit Credit TC

Budgetary Entry

451000 Apportionments

 461000 Allotments – Realized Resources

Proprietary Entry

None 

40

40 A120
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12. To record current-year undelivered orders without an advance.

Debit Credit TC

Budgetary Entry

461000 Allotments – Realized Resources

 480100 Undelivered Orders – Obligations, Unpaid

Proprietary Entry

None 

40

40 B306
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13. To record revenue to a special fund, in which the revenue is not immediately available for obligation upon collection. However, the 

receipts of $100 are available for investment. This $100 was included in the anticipated amount in Transaction #2.

Debit Credit TC

Budgetary Entry

411400 Appropriated Receipts Derived From Available Trust or Special Fund 

Receipts

 412000 Anticipated Indefinite Appropriations

Proprietary Entry

101000 Fund Balance With Treasury

 590000 Other Revenue8

Also Post:

Budgetary Entry

439403 Anticipated Receipts Unavailable for Obligation Upon Collection

 439400 Receipts Unavailable for Obligation Upon Collection

Proprietary Entry

None 

100

100

100

100

100

100

A201

A203

8 If the revenue collected and being invested is predominantly non-exchange, the interest on those investments will be non-exchange 

and reported on the Statement of Net Position rather than the Statement of Net Cost per FASAB Standard 7 ¶ 156-160.
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14. Agency receives interest on investments that were purchased last year. The investments were purchased at a discount and the interest 

was previously accrued. This $120 was included in the anticipated amount in Transaction #2.

Debit Credit TC

Budgetary Entry

411400 Appropriated Receipts Derived From Available Trust or Special Fund 

Receipts

 412000 Anticipated Indefinite Appropriations

Proprietary Entry

101000 Fund Balance With Treasury

 134200 Interest Receivable - Investments 

Also Post:

Budgetary Entry

439403 Anticipated Receipts Unavailable for Obligation Upon Collection

 439400 Receipts Unavailable for Obligation Upon Collection

Proprietary Entry

None 

120

120

120

120

120

120

A195

A203
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15. Agency invests in Bureau of the Fiscal Service Securities acquired at a premium. (NOTE: For any federal investment that has premium 

or accrued interest at time of purchase, agencies should ensure that the ending balance in USSGL 439400 is sufficient to absorb the 

impact.)

Debit Credit TC

Budgetary Entry

439400 Receipts Unavailable for Obligation Upon Collection

 411400 Appropriated Receipts Derived From Available Trust or Special Fund 

Receipts

Proprietary Entry

161000 Investments in U.S. Treasury Securities Issued by the Bureau of the Fiscal 

Service

161200 Premium on U.S. Treasury Securities Issued by the Bureau of the Fiscal 

Service

 101000 Fund Balance With Treasury

25

195

25

25

220

B126
RECEIPTS UNAVAILABLE FOR OBLIGATION UPON COLLECTION

EFFECTIVE FY 26

Page 34 of 71 October 2023

16. To record the amortization of the discount on the purchased federal securities. 

Debit Credit TC

Budgetary Entry

None

Proprietary Entry

161300 Amortization of Discount and Premium on U.S. Treasury Securities Issued 

by the Bureau of the Fiscal Service

 531100 Interest Revenue - Investments

8

8

E117

17. Agency accrues interest receivable on investments purchased at a discount.

Debit Credit TC

Budgetary Entry

None

Proprietary Entry

134200 Interest Receivable – Investments

 531100 Interest Revenue - Investments

 

 

380

380

C422
RECEIPTS UNAVAILABLE FOR OBLIGATION UPON COLLECTION

EFFECTIVE FY 26

Page 35 of 71 October 2023

18. To record the amortization of the discount on federal securities. 

Debit Credit TC

Budgetary Entry

None

Proprietary Entry

161300 Amortization of Discount and Premium on U.S. Treasury Securities Issued 

by the Bureau of the Fiscal Service

 531100 Interest Revenue - Investments

 

 

21

21

E117

19. To record the amortization of the premium on federal securities. 

Debit Credit TC

Budgetary Entry

None

Proprietary Entry

531100 Interest Revenue - Investments

 161300 Amortization of Discount and Premium on U.S. Treasury Securities Issued 

 by the Bureau of the Fiscal Service

 

 

 

2

2

C611
RECEIPTS UNAVAILABLE FOR OBLIGATION UPON COLLECTION

EFFECTIVE FY 26

Page 36 of 71 October 2023

Pre-Closing Trial Balance

Year 3

Account Account Description Debit Credit

Budgetary

411400 Appropriated Receipts Derived From Available Trust or Special Fund 

Receipt

705 -

420100 Total Actual Resources Collected 1,430 -

439400 Receipts Unavailable for Obligation Upon Collection - 195

480100 Undelivered Orders – Obligations, Unpaid - 1,240

490200 Delivered Orders - Obligations, Paid - 700

Total 2,135 2,135

Proprietary

101000 Fund Balance With Treasury - -

134200 Interest Receivable – Investments 380 -

161000 Investments in U.S. Treasury Securities Issued by the Bureau of the Fiscal 

Service

1,555 -

161100 Discount on U.S. Treasury Securities Issues by the Bureau of the Fiscal 

Service

- 150

161200 Premium on U.S. Treasury Securities Issued by the Bureau of the Fiscal 

Service

25 -

161300 Amortization of Discount and Premium on U.S. Treasury Securities 

Issued by the Bureau of the Fiscal Service

52 -

331000 Cumulative Results of Operations - 1,585

531100 Interest Revenue - Investments - 407

590000 Other Revenue - 570

610000 Operating Expenses/Program Costs 700 -

Total 2,712 2,712
RECEIPTS UNAVAILABLE FOR OBLIGATION UPON COLLECTION

EFFECTIVE FY 26

Page 37 of 71 October 2023

Closing Entries – Year 3

1. To record the consolidation of actual net-funded resources for withdrawn funds.

Debit Credit TC

Budgetary Entry

420100 Total Actual Resources - Collected

 411400 Appropriated Receipts Derived From Available Trust or Special Fund 

 Receipts 

Proprietary Entry

None 

705

705

F302

2. To record the closing of paid delivered orders to total actual resources.

Debit Credit TC

Budgetary Entry

490200 Delivered Orders – Obligations Paid

 420100 Total Actual Resources - Collected

 

Proprietary Entry

None 

700

700

F314
RECEIPTS UNAVAILABLE FOR OBLIGATION UPON COLLECTION

EFFECTIVE FY 26

Page 38 of 71 October 2023

3. To record the closing of revenue to cumulative results of operations.

Debit Credit TC

Budgetary Entry

None 

Proprietary Entry

531100 Interest Revenue – Investments

590000 Other Revenue

 331000 Cumulative Results of Operations

 610000 Operating Expenses/Program Costs 

407

570

277

700

F336
RECEIPTS UNAVAILABLE FOR OBLIGATION UPON COLLECTION

EFFECTIVE FY 26

Page 39 of 71 October 2023

Post-Closing Trial Balance

Year 3

Account Account Description Debit Credit

Budgetary

420100 Total Actual Resources Collected 1,435 -

439400 Receipts Unavailable for Obligation Upon Collection - 195

480100 Undelivered Orders – Obligations, Unpaid - 1,240

Total 1,435 1,435

Proprietary

101000 Fund Balance With Treasury - -

134200 Interest Receivable – Investments 380 -

161000 Investments in U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

1,555 -

161100 Discount on U.S. Treasury Securities Issues by the Bureau of the Fiscal 

Service

- 150

161200 Premium on U.S. Treasury Securities Issued by the Bureau of the Fiscal 

Service

25 -

161300 Amortization of Discount and Premium on U.S. Treasury Securities 

Issued by the Bureau of the Fiscal Service

52 -

331000 Cumulative Results of Operations - 1,862

Total 2,012 2,012
RECEIPTS UNAVAILABLE FOR OBLIGATION UPON COLLECTION

EFFECTIVE FY 26

Page 40 of 71 October 2023

Part 2:

Listing of USSGL Accounts Used in This Scenario

Account Number Account Title

Budgetary

411400 Appropriated Receipts Derived From Available Trust or Special Fund Receipts

412000 Anticipated Indefinite Appropriations

412600 Amounts Appropriated From Specific Invested TAFS – Receivable

412700 Amounts Appropriated From Specific Invested TAFS - Payable

412800 Amounts Appropriated From Specific Invested TAFS - Transfers-In

412900 Amounts Appropriated From Specific Invested TAFS – Transfers-Out

416000 Anticipated Transfers – Current-Year Authority

420100 Total Actual Resources - Collected

439400 Receipts Unavailable for Obligation Upon Collection

439403 Anticipated Receipts Unavailable for Obligation Upon Collection

445000 Unapportioned - Unexpired Authority

449000 Anticipated Resources - Unapportioned Authority

451000 Apportionments

461000 Allotments - Realized Resources

480100 Undelivered Orders - Obligations, Unpaid

490200 Delivered Orders - Obligations, Paid

Proprietary

101000 Fund Balance With Treasury

133000 Receivable for Transfers of Currently Invested Balances

134200 Interest Receivable – Investments

161000 Investments in U.S. Treasury Securities Issued by the Bureau of the Fiscal Service

161100 Discount on U.S. Treasury Securities Issued by the Bureau of the Fiscal Service

161200 Premium on U.S. Treasury Securities Issued by the Bureau of the Fiscal Service

161300 Amortization of Discount and Premium on U.S. Treasury Securities Issued by the Bureau of the Fiscal Service

215000 Payable for Transfers of Currently Invested Balances

331000 Cumulative Results of Operations

531100 Interest Revenue - Investments

575500 Non-Expenditure Financing Sources – Transfers-In - Other

576500 Non-Expenditure Financing Sources - Transfers-Out - Other

590000 Other Revenue

610000 Operating Expenses/Program Costs
RECEIPTS UNAVAILABLE FOR OBLIGATION UPON COLLECTION

EFFECTIVE FY 26

Page 41 of 71 October 2023

Part 2: Special/Trust Expenditure Account where receipts (derived from a different special or trust fund expenditure account) 

are obligated/outlayed

Scenario Assumptions:

- TAFS is a no-year trust fund expenditure account.

- Trust fund receipts are only available for investment purposes until such time that there is an appropriation enacted.

- Generally, the appropriation is derived via the annual appropriation act.

- While the presentation reflects a trust fund expenditure account, this is also applicable to a special fund expenditure account. 

- If the expenditure account #1 is a trust fund, then expenditure account #2 must be a trust fund. The same applies to situations 

for special funds.

Part 2 Year 1:

1. To record an anticipated appropriation available for investment purposes. 

Trust Fund Expenditure Account #1 Debit Credit TC Trust Fund Expenditure Account #2 Debit Credit TC

Budgetary Entry

412000 Anticipated Indefinite Appropriations

 449000 Anticipated Resources – 

 Unapportioned Authority

Proprietary Entry

None

Also Post:

Budgetary Entry

449000 Anticipated Resources – Unapportioned 

Authority

 439403 Anticipated Receipts Unavailable for 

 Obligation Upon Collection

Proprietary Entry

None

500

500

500

500

A102

A122
RECEIPTS UNAVAILABLE FOR OBLIGATION UPON COLLECTION

EFFECTIVE FY 26

Page 42 of 71 October 2023

2. To record revenue to a trust fund, in which the revenue is not immediately available for obligation upon collection but is available for 

investment. 

Trust Fund Expenditure Account #1 Debit Credit TC Trust Fund Expenditure Account #2 Debit Credit TC

Budgetary Entry

411400 Appropriated Receipts Derived From 

Available Trust of Special Fund Receipts

 412000 Anticipated Indefinite 

 Appropriations

Proprietary Entry

101000 Fund Balance With Treasury

 590000 Other Revenue9

Also Post:

Budgetary Entry

439403 Anticipated Receipts Unavailable for 

Obligation Upon Collection

 439400 Receipts Unavailable for Obligation Upon

 Collection

Proprietary Entry

None

 

500

500

500

500

500

500

A201

A203

9 If the revenue collected and being invested is predominantly non-exchange, the interest on those investments will be non-exchange 

and reported on the Statement of Net Position rather than the Statement of Net Cost per FASAB Standard 7 ¶ 156-160.
RECEIPTS UNAVAILABLE FOR OBLIGATION UPON COLLECTION

EFFECTIVE FY 26

Page 43 of 71 October 2023

3. Agency invests in Bureau of the Fiscal Service Securities acquired at a discount.

Trust Fund Expenditure Account #1 Debit Credit TC Trust Fund Expenditure Account #2 Debit Credit TC

Budgetary Entry

None

Proprietary Entry

161000 Investments in U.S. Treasury Securities 

Issued by the Bureau of the Fiscal Service

 101000 Fund Balance With Treasury

 161100 Discount on U.S. Treasury Securities 

 Issued by the Bureau of the Fiscal Service

600

500

100

B128

4. Agency records accrued interest in the receipt account from securities purchased at a discount.

Trust Fund Expenditure Account #1 Debit Credit TC Trust Fund Expenditure Account #2 Debit Credit TC

Budgetary Entry

None

Proprietary Entry

134200 Interest Receivable – Investments

 531100 Interest Revenue - Investments

50

50

C422

Budgetary Entry

None

Proprietary Entry

None

5. To record the amortization of the discount on federal securities.

Trust Fund Expenditure Account #1 Debit Credit TC Trust Fund Expenditure Account #2 Debit Credit TC

Budgetary Entry

None

Proprietary Entry

161300 Amortization of Discount and Premium on 

U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

 531100 Interest Revenue - Investments

10

10

E117

Budgetary Entry

None

Proprietary Entry

None
RECEIPTS UNAVAILABLE FOR OBLIGATION UPON COLLECTION

EFFECTIVE FY 26

Page 44 of 71 October 2023

Pre-Closing Adjusted Trial Balance 

Year 1

Trust Fund 

Expenditure 

Account #1

Trust Fund 

Expenditure 

Account #2

Total

Account Description Debit Credit Debit Credit

Budgetary

411400 Appropriated Receipts Derived From Available Trust 

or Special Fund Receipts 500

- - -

500

-

439400 Receipts Unavailable for Obligation Upon Collection - 500 - - - 500

Total 500 500 500 500

Proprietary

101000 Fund Balance With Treasury - - - - - -

134200 Interest Receivable - Investments 50 - - - 50 -

161000

Investments in U.S. Treasury Securities Issued by the 

Bureau of the Fiscal Service 600

- - -

600

-

161100

Discount on U.S. Treasury Securities Issued by the 

Bureau of the Fiscal Service - 100

- - -

100

161300 Amortization of Discount and Premium on U.S. 

Treasury Securities Issued by the Bureau of the Fiscal 

Service 10

- - -

10

-

531100 Interest Revenue - Investments - 60 - - - 60

590000 Other Revenue - 500 - - - 500

Total 660 660 - - 660 660

NOTE: Financial Statements are not presented in this scenario. Historically crosswalks have been updated often, thus potentially 

causing confusion if the most current version of the crosswalk is not included, despite the background, transactions, and trial balances 

being accurate. Please reach out to the USSGL team at The Bureau of the Fiscal Service if you have questions on financial statement 

presentation.
RECEIPTS UNAVAILABLE FOR OBLIGATION UPON COLLECTION

EFFECTIVE FY 26

Page 45 of 71 October 2023

Closing Entries – Year 1

1. To record the consolidation of actual net-funded resources for withdrawn funds.

Trust Fund Expenditure Account #1 Debit Credit TC Trust Fund Expenditure Account #2 Debit Credit TC

Budgetary Entry

420100 Total Actual Resources - Collected

 411400 Appropriated Receipts Derived From 

 Available Trust or Special Fund Receipts

Proprietary Entry

None

500

500 F302

Budgetary Entry

None

Proprietary Entry

None

2. To record the closing of revenue to cumulative results of operations

Trust Fund Expenditure Account #1 Debit Credit TC Trust Fund Expenditure Account #2 Debit Credit TC

Budgetary Entry

None

Proprietary Entry

531100 Interest Revenue – Investments

590000 Other Revenue

 331000 Cumulative Results of Operations

60

500

560

F336

Budgetary Entry

None

Proprietary Entry

None
RECEIPTS UNAVAILABLE FOR OBLIGATION UPON COLLECTION

EFFECTIVE FY 26

Page 46 of 71 October 2023

Post-Closing Adjusted Trial Balance

Year 1

Trust Fund 

Expenditure 

Account #1

Trust Fund 

Expenditure 

Account #2

Total

Account Description Debit Credit Debit Credit

Budgetary

420100 Total Actual Resources - Collected 500 - - - 500 -

439400 Receipts Unavailable for Obligation Upon 

Collection

- 500

- -

- 500

Total 500 500 500 500

Proprietary

101000 Fund Balance With Treasury - - - - - -

134200 Interest Receivable - Investments 50 - - - 50 -

161000

Investments in U.S. Treasury Securities Issued by 

the Bureau of the Fiscal Service 600

- - -

600

-

161100

Discount on U.S. Treasury Securities Issued by the 

Bureau of the Fiscal Service - 100

- - -

100

161300 Amortization of Discount and Premium on U.S. 

Treasury Securities Issued by the Bureau of the 

Fiscal Service 10

- - -

10

-

331000 Cumulative Results of Operations - 560 - - - 560

Total 660 660 - - 660 660
RECEIPTS UNAVAILABLE FOR OBLIGATION UPON COLLECTION

EFFECTIVE FY 26

Page 47 of 71 October 2023

Part 2 Year 2:

1. An appropriation of $300 was enacted for Trust Fund Expenditure Account #2. The appropriation was derived from receipts from Trust 

Fund Expenditure Account #1. Therefore, the receipts previously recorded in Trust Fund Expenditure Account #1 are subsequently

transferred to Trust Fund Expenditure Account #2. This transaction will record the payable in Trust Fund Expenditure Account #1 and 

the receivable in Trust Fund Expenditure Account #2 for those appropriated receipts.

Trust Fund Expenditure Account #1 Debit Credit TC Trust Fund Expenditure Account #2 Debit Credit TC

Budgetary Entry

439400 Receipts Unavailable for Obligation Upon 

Collection

 412700 Amounts Appropriated From Specific 

 Invested TAFS - Payable

Proprietary Entry

576500 Non-Expenditure Financing Sources -

Transfers-Out - Other

 215000 Payable for Transfers of Currently 

 Invested Balances

300

300

300

300

A520

Budgetary Entry

412600 Amounts Appropriated From 

Specific Invested TAFS – Receivable

 445000 Unapportioned - Unexpired 

 Authority

Proprietary Entry

133000 Receivable for Transfers of 

Currently Invested Balances

 575500 Non-Expenditure Financing 

 Sources – Transfers-In - Other

300

300

300

300

A516
RECEIPTS UNAVAILABLE FOR OBLIGATION UPON COLLECTION

EFFECTIVE FY 26

Page 48 of 71 October 2023

2. To record anticipated trust fund receipts into Trust Fund Expenditure Account #1 that are only available for investment purposes but

have yet to be appropriated.

Trust Fund Expenditure Account #1 Debit Credit TC Trust Fund Expenditure Account #2 Debit Credit TC

Budgetary Entry

412000 Anticipated Indefinite Appropriations

 449000 Anticipated Resources – Unapportioned 

 Authority

Proprietary Entry

None

Also Post:

Budgetary Entry

449000 Anticipated Resources – Unapportioned 

Authority

 439403 Anticipated Receipts Unavailable for 

 Obligation Upon Collection

Proprietary Entry

None

980

980

980

980

A102

A122

Budgetary Entry

None

Proprietary Entry

None
RECEIPTS UNAVAILABLE FOR OBLIGATION UPON COLLECTION

EFFECTIVE FY 26

Page 49 of 71 October 2023

3. To record revenue to Trust Fund Expenditure Fund Account #1, in which the revenue is not immediately available for obligation upon 

collection but is available for investment. 

Trust Fund Expenditure Account #1 Debit Credit TC Trust Fund Expenditure Account #2 Debit Credit TC

Budgetary Entry

411400 Appropriated Receipts Derived From 

Available Trust or Special Fund Receipts

 412000 Anticipated Indefinite Appropriations

Proprietary Entry

101000 Fund Balance With Treasury

 590000 Other Revenue

Also Post:

Budgetary Entry

439403 Anticipated Receipts Unavailable for 

Obligation Upon Collection

 439400 Receipts Unavailable for 

 Obligation Upon Collection

Proprietary Entry

None

980

980

980

980

980

980

A201

A203

Budgetary Entry

None

Proprietary Entry

None

4. Trust Fund Expenditure Account #2 apportions $300 for the enacted appropriation (derived from previous fiscal year’s receipts) made 

available by legislation in Transaction #1.

Trust Fund Expenditure Account #1 Debit Credit TC Trust Fund Expenditure Account #2 Debit Credit TC

Budgetary Entry

None

Proprietary Entry

None

Budgetary Entry

445000 Unapportioned - Unexpired 

Authority 

 451000 Apportionments

 

Proprietary Entry

None

300

300

A116
RECEIPTS UNAVAILABLE FOR OBLIGATION UPON COLLECTION

EFFECTIVE FY 26

Page 50 of 71 October 2023

5. Trust Fund Expenditure Account #1 receives interest on investments that were purchased last year. The investments were purchased at a 

discount. The interest was previously accrued.

Trust Fund Expenditure Account #1 Debit Credit TC Trust Fund Expenditure Account #2 Debit Credit TC

Budgetary Entry

411400 Appropriated Receipts Derived From 

Available Trust or Special Fund Receipts

 439400 Receipts Unavailable for Obligation Upon 

 Collection

Proprietary Entry

101000 Fund Balance With Treasury

 134200 Interest Receivable - Investments

50

50

50

50

A195

Budgetary Entry

None

Proprietary Entry

None

6. Trust Fund Expenditure Account #1 invests in Bureau of the Fiscal Service Securities acquired at a discount ($980 from transaction #3 

and $50 from transaction #5.)

Trust Fund Expenditure Account #1 Debit Credit TC Trust Fund Expenditure Account #2 Debit Credit TC

Budgetary Entry

None

Proprietary Entry

161000 Investments in U.S. Treasury Securities 

Issued by the Bureau of the Fiscal Service

 101000 Fund Balance With Treasury

 161100 Discount on U.S. Treasury Securities 

 Issues by the Bureau of the Fiscal Service

1,050

1,030

20

B128

Budgetary Entry

None

Proprietary Entry

None
RECEIPTS UNAVAILABLE FOR OBLIGATION UPON COLLECTION

EFFECTIVE FY 26

Page 51 of 71 October 2023

 7. Trust Fund Expenditure Account #2 records the allotment of authority for the $300 in transaction #4.

Trust Fund Expenditure Account #1 Debit Credit TC Trust Fund Expenditure Account #2 Debit Credit TC

Budgetary Entry

None

Proprietary Entry

None

Budgetary Entry

451000 Apportionments

 461000 Allotments – Realized Resources

 

Proprietary Entry

None

300

300

A120

 8. Trust Fund Expenditure Account #2 records current-year undelivered orders without an advance.

Trust Fund Expenditure Account #1 Debit Credit TC Trust Fund Expenditure Account #2 Debit Credit TC

Budgetary Entry

None

Proprietary Entry

None

Budgetary Entry

461000 Allotments – Realized Resources

 480100 Undelivered Orders – Obligations, 

 Unpaid

Proprietary Entry

None

300

300

B306

 9. Trust Fund Expenditure Account #1 records accrued revenue from federal sources purchased at a discount.

Trust Fund Expenditure Account #1 Debit Credit TC Trust Fund Expenditure Account #2 Debit Credit TC

Budgetary Entry

None

Proprietary Entry

134200 Interest Receivable - Investments 

 531100 Interest Revenue - Investments

120

120

C422

Budgetary Entry

None

Proprietary Entry

None
RECEIPTS UNAVAILABLE FOR OBLIGATION UPON COLLECTION

EFFECTIVE FY 26

Page 52 of 71 October 2023

 11. Trust Fund Expenditure Account #1 records the amortization of the discount on federal securities.

Trust Fund Expenditure Account #1 Debit Credit TC Trust Fund Expenditure Account #2 Debit Credit TC

Budgetary Entry

None

Proprietary Entry

161300 Amortization of Discount and Premium on 

U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service 

 531100 Interest Revenue - Investments

25

25

E117

Budgetary Entry

None

Proprietary Entry

None
RECEIPTS UNAVAILABLE FOR OBLIGATION UPON COLLECTION

EFFECTIVE FY 26

Page 53 of 71 October 2023

Pre-Closing Adjusted Trial Balance

Year 2

Trust Fund 

Expenditure 

Account #1

Trust Fund 

Expenditure 

Account #2

Total

Account Description Debit Credit Debit Credit Debit Credit

Budgetary

411400 Appropriated Receipts Derived From Available Trust or Special 

Fund Receipts

1,030 - - - 1,030 -

412600 Amounts Appropriated From Specific Invested TAFS - Receivable - - 300 - 300 -

412700 Amounts Appropriated From Specific Invested TAFS – Payable - 300 - - - 300

420100 Total Actual Resources - Collected 500 - - - 500 -

439400 Receipts Unavailable for Obligation Upon Collection - 1,230 - - - 1,230

480100 Undelivered Orders - Obligations, Unpaid - - - 300 - 300

Total 1,530 1,530 300 300 1,830 1,830

Proprietary

101000 Fund Balance With Treasury - - - - - -

133000 Receivable for Transfers of Currently Invested Balances - - 300 - 300

134200 Interest Receivable - Investments 120 - - - 120 -

161000 Investments in U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

1,650 - - - 1,650 -

161100 Discount on U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

- 120 - - - 120

161300

Amortization of Discount and Premium on U.S. Treasury Securities 

Issued by the Bureau of the Fiscal Service

35 - - - 35 -

215000 Payable for Transfers of Currently Invested Balances - 300 300

331000 Cumulative Results of Operations - 560 - - - 560

531100 Interest Revenue - Investments - 145 - - - 145

575500 Non-Expenditure Financing Sources - Transfers-In - Other - - - 300 - 300

576500 Non-Expenditure Financing Sources - Transfers-Out - Other 300 - - - 300 -

590000 Other Revenue - 980 - - - 980

Total 2,105 2,105 300 300 2,405 2,405
RECEIPTS UNAVAILABLE FOR OBLIGATION UPON COLLECTION

EFFECTIVE FY 26

Page 54 of 71 October 2023

Closing Entries – Year 2

1. To record the consolidation of actual net-funded resources for withdrawn funds.

Trust Fund Expenditure Account #1 Debit Credit TC Trust Fund Expenditure Account #2 Debit Credit TC

Budgetary Entry

420100 Total Actual Resources – Collected

411400 Appropriated Receipts Derived From 

 Available Trust or Special Fund Receipts

Proprietary Entry

None

1,030

1,030

F302

Budgetary Entry

None

Proprietary Entry

None

2. To record the closing of revenue to cumulative results of operations.

Trust Fund Expenditure Account #1 Debit Credit TC Trust Fund Expenditure Account #2 Debit Credit TC

Budgetary Entry

None

Proprietary Entry

531100 Interest Revenue – Investments

590000 Other Revenue

 331000 Cumulative Results of Operations

 576500 Non-Expenditure Financing Sources –

 Transfers-Out - Other

145

980

825

300

F336

Budgetary Entry

None

Proprietary Entry

575500 Non-Expenditure Financing Sources 

- Transfers-In – Other

 331000 Cumulative Results of 

 Operations

300

300

F336
RECEIPTS UNAVAILABLE FOR OBLIGATION UPON COLLECTION

EFFECTIVE FY 26

Page 55 of 71 October 2023

Post-Closing Adjusted Trial Balance

Year 2

Trust Fund 

Expenditure 

Account #1

Trust Fund 

Expenditure 

Account #2

Total

Account Description Debit Credit Debit Credit Debit Credit

Budgetary

412600 Amounts Appropriated From Specific Invested TAFS –

Receivable

- - 300 - 300 -

412700 Amounts Appropriated From Specific Invested TAFS –

Payable

- 300 - - - 300

420100 Total Actual Resources - Collected 1,530 - - - 1,530 -

439400 Receipts Unavailable for Obligation Upon Collection - 1,230 - - - 1,230

480100 Undelivered Orders - Obligations, Unpaid - - - 300 - 300

Total 1,530 1,530 300 300 1,830 1,830

Proprietary

101000 Fund Balance With Treasury - - - - - -

133000 Receivable for Transfers of Currently Invested Balances - - 300 - 300

134200 Interest Receivable - Investments 120 - - - 120 -

161000 Investments in U.S. Treasury Securities Issued by the Bureau of 

the Fiscal Service

1,650 - - - 1,650 -

161100 Discount on U.S. Treasury Securities Issued by the Bureau of 

the Fiscal Service

- 120 - - - 120

161300

Amortization of Discount and Premium on U.S. Treasury 

Securities Issued by the Bureau of the Fiscal Service

35 - - - 35 -

215000 Payable for Transfers of Currently Invested Balances - 300 - - - 300

331000 Cumulative Results of Operations - 1,385 - 300 - 1,685

Total 1,805 1,805 300 300 2,105 2,105
RECEIPTS UNAVAILABLE FOR OBLIGATION UPON COLLECTION

EFFECTIVE FY 26

Page 56 of 71 October 2023

Part 2 Year 3:

1. An appropriation of $1,600 was enacted for Trust Fund Expenditure Account #2. While $1,600 is available to be apportioned, only 

$1,230 may be obligated. $1,230 was derived from receipts previously unavailable for obligation and will show as a Payable in Trust 

Fund Expenditure Account #1 and a Receivable in Trust Fund Expenditure Account #2.

Trust Fund Expenditure Account #1 Debit Credit TC Trust Fund Expenditure Account #2 Debit Credit TC

Budgetary Entry

439400 Receipts Unavailable for Obligation Upon 

Collection

 412700 Amounts Appropriated From Specific 

 Invested TAFS - Payable

Proprietary Entry

576500 Non-Expenditure Financing Sources -

Transfers-Out - Other 

 215000 Payable for Transfers of Currently 

 Invested Balances

1,230

1,230

1,230

1,230

A520

Budgetary Entry

412600 Amounts Appropriated From 

Specific Invested TAFS - Receivable 

 445000 Unapportioned - Unexpired 

 Authority

Proprietary Entry

133000 Receivable for Transfers of 

Currently Invested Balances

 575500 Non-Expenditure Financing 

 Sources - Transfers-In - Other

1,230

1,230

1,230

1,230

A516
RECEIPTS UNAVAILABLE FOR OBLIGATION UPON COLLECTION

EFFECTIVE FY 26

Page 57 of 71 October 2023

2. To record anticipated trust fund receipts (including earnings on investments) that are only available for investment purposes. Of the 

anticipated $630, only $370 may be shown as an anticipated Net Expenditure Transfer (NET) between the two accounts. The remaining 

$260 will only be available for investment purposes ($630-$370) and unavailable for obligation. Of the $1,600 enacted appropriation

for Trust Fund Expenditure Account #2, $1,230 will be derived from receipts previously unavailable and $370 will be derived from 

current fiscal year receipts.

Trust Fund Expenditure Account #1 Debit Credit TC Trust Fund Expenditure Account #2 Debit Credit TC

Budgetary Entry

412000 Anticipated Indefinite Appropriations 

 449000 Anticipated Resources – Unapportioned 

 Authority

Proprietary Entry

None

Also Post:

Budgetary Entry

449000 Anticipated Resources – Unapportioned 

Authority

 439403 Anticipated Receipts Unavailable for 

 Obligation Upon Collection

Proprietary Entry

None

630

260

630

260

A102

A122

Budgetary Entry

None

Proprietary Entry

None
RECEIPTS UNAVAILABLE FOR OBLIGATION UPON COLLECTION

EFFECTIVE FY 26

Page 58 of 71 October 2023

3. To record in Trust Fund Expenditure Account #1 the anticipated transfer-out of current year authority. This was previously anticipated 

in Transaction #2. Trust Fund Expenditure Account #2 will anticipate the transfer in also. 

Trust Fund Expenditure Account #1 Debit Credit TC Trust Fund Expenditure Account #2 Debit Credit TC

Budgetary Entry

449000 Anticipated Resources – Unapportioned 

Authority

 416000 Anticipated Transfers – Current-Year 

 Authority

Proprietary Entry

None

370

370

A470

Budgetary Entry

416000 Anticipated Transfers – CurrentYear Authority

 449000 Anticipated Resources –

 Unapportioned Authority

Proprietary Entry

None

370

370

A468

4. To record anticipated resources apportioned but not available for obligation in Trust Fund Expenditure Account #2.

Trust Fund Expenditure Account #1 Debit Credit TC Trust Fund Expenditure Account #2 Debit Credit TC

Budgetary Entry

None

Proprietary Entry

None

Budgetary Entry

449000 Anticipated Resources –

 Unapportioned Authority

 459000 Apportionments – Anticipated 

 Resources – Programs Subject to 

 Apportionment

Proprietary Entry

None

370

370

A118
RECEIPTS UNAVAILABLE FOR OBLIGATION UPON COLLECTION

EFFECTIVE FY 26

Page 59 of 71 October 2023

5. The agency apportions the enacted appropriation from prior year receipts of $1,230 in Trust Fund Expenditure Account #2. 

Trust Fund Expenditure Account #1 Debit Credit TC Trust Fund Expenditure Account #2 Debit Credit TC

Budgetary Entry

None

Proprietary Entry

None

Budgetary Entry

445000 Unapportioned - Unexpired 

Authority

 451000 Apportionments

Proprietary Entry

None

1,230

1,230

A116

6. To record revenue to Trust Fund Expenditure Account #1, in which the revenue is immediately available as a source of funding for 

Trust Fund Expenditure Account #2’s appropriation. The revenue was anticipated in Transaction #3. 

Trust Fund Expenditure Account #1 Debit Credit TC Trust Fund Expenditure Account #2 Debit Credit TC

Budgetary Entry

411400 Appropriated Receipts Derived From 

Available Trust or Special Fund Receipts

 412000 Anticipated Indefinite Appropriations

Proprietary Entry

101000 Fund Balance With Treasury

 590000 Other Revenue10

Also Post:

449000 Anticipated Resources – Unapportioned 

Authority

 439400 Receipts Unavailable for Obligation Upon 

 Collection

370

370

370

370

370

370

A186

A123

Budgetary Entry

None

Proprietary Entry

None

10 If the revenue collected and being invested is predominantly non-exchange, the interest on those investments will be non-exchange 

and reported on the Statement of Net Position rather than the Statement of Net Cost per FASAB Standard 7 ¶ 156-160.
RECEIPTS UNAVAILABLE FOR OBLIGATION UPON COLLECTION

EFFECTIVE FY 26

Page 60 of 71 October 2023

7. To record the realization of the $370 collected in Transaction #6. The $370 will show as a Payable in Trust Fund Expenditure Account 

#1 and a Receivable in Trust Fund Expenditure Account #2.

Trust Fund Expenditure Account #1 Debit Credit TC Trust Fund Expenditure Account #2 Debit Credit TC

Budgetary Entry

416000 Anticipated Transfers – Current-Year 

Authority

 412700 Amounts Appropriated From Specific 

 Invested TAFS - Payable

Proprietary Entry

576500 Non-Expenditure Financing Sources -

Transfers-Out - Other 

 215000 Payable for Transfers of Currently 

 Invested Balances

Also Post:

439400 Receipts Unavailable for Obligation Upon 

Collection

 449000 Anticipated Resources – Unapportioned 

 Authority

370

370

370

370

370

370

A520

A123R

Budgetary Entry

412600 Amounts Appropriated From 

Specific Invested TAFS – Receivable 

 416000 Anticipated Transfers – Current-

 Year Authority

Proprietary Entry

133000 Receivable for Transfers of 

Currently Invested Balances

 575500 Non-Expenditure Financing 

 Sources – Transfers-In – Other

Also Post:

459000 Apportionments – Anticipated 

Resources – Programs Subject to 

Apportionment

 451000 Apportionments

370

370

370

370

370

370

A516

A123
RECEIPTS UNAVAILABLE FOR OBLIGATION UPON COLLECTION

EFFECTIVE FY 26

Page 61 of 71 October 2023

8. To record revenue to Trust Fund Expenditure Account #1, in which the revenue is not immediately available for obligation upon 

collection. However, the receipts from appropriations of $125 are available for investment. This $125 was included in the anticipated 

amount in Transaction #2.

Trust Fund Expenditure Account #1 Debit Credit TC Trust Fund Expenditure Account #2 Debit Credit TC

Budgetary Entry

411400 Appropriated Receipts Derived From 

Available Trust or Special Fund Receipts

 412000 Anticipated Indefinite Appropriations

Proprietary Entry

101000 Fund Balance With Treasury

 590000 Other Revenue

Also Post:

Budgetary Entry

439403 Anticipated Receipts Unavailable for 

Obligation Upon Collection

 439400 Receipts Unavailable for Obligation Upon 

 Collection

Proprietary Entry

None 

125

125

125

125

125

125

A201

A203

Budgetary Entry

None

Proprietary Entry

None
RECEIPTS UNAVAILABLE FOR OBLIGATION UPON COLLECTION

EFFECTIVE FY 26

Page 62 of 71 October 2023

9. Agency records the allotment of authority for the $1,600 in transactions #7 ($370) and #5 ($1,230) in Trust Fund Expenditure Account 

#2.

Trust Fund Expenditure Account #1 Debit Credit TC Trust Fund Expenditure Account #2 Debit Credit TC

Budgetary Entry

None

Proprietary Entry

None

Budgetary Entry

451000 Apportionments

 461000 Allotments – Realized Resources

Proprietary Entry

None

1,600

1,600 A120

10. To record current-year undelivered orders without an advance in Trust Fund Expenditure Account #2.

Trust Fund Expenditure Account #1 Debit Credit TC Trust Fund Expenditure Account #2 Debit Credit TC

Budgetary Entry

None

Proprietary Entry

None

Budgetary Entry

461000 Allotments – Realized Resources

 480100 Undelivered Orders – Obligations, 

 Unpaid

Proprietary Entry

None

1,600

1,600 B306
RECEIPTS UNAVAILABLE FOR OBLIGATION UPON COLLECTION

EFFECTIVE FY 26

Page 63 of 71 October 2023

11. Agency receives interest on investments that were purchased last year. The investments were purchased at a discount and the interest 

was previously accrued. This $120 was included in the anticipated amount in Transaction #2. This interest is recorded in Trust Fund 

Expenditure Account #1.

Trust Fund Expenditure Account #1 Debit Credit TC Trust Fund Expenditure Account #2 Debit Credit TC

Budgetary Entry

411400 Appropriated Receipts Derived From 

Available Trust or Special Fund Receipts

 412000 Anticipated Indefinite Appropriations

Proprietary Entry

101000 Fund Balance With Treasury

 134200 Interest Receivable - Investments

Also Post:

Budgetary Entry

439403 Anticipated Receipts Unavailable for 

Obligation Upon Collection

 439400 Receipts Unavailable for Obligation Upon 

 Collection

Proprietary Entry

None

120

120

120

120

120

120

A195

A203

Budgetary Entry

None

Proprietary Entry

None
RECEIPTS UNAVAILABLE FOR OBLIGATION UPON COLLECTION

EFFECTIVE FY 26

Page 64 of 71 October 2023

12. Agency invests in Bureau of the Fiscal Service Securities acquired at a premium in Trust Fund Expenditure Account #1.

Trust Fund Expenditure Account #1 Debit Credit TC Trust Fund Expenditure Account #2 Debit Credit TC

Budgetary Entry

439400 Receipts Unavailable for Obligation 

Upon Collection

 411400 Appropriated Receipts Derived From 

Available Trust or Special Fund Receipts

Proprietary Entry

161000 Investments in U.S. Treasury Securities 

Issued by the Bureau of the Fiscal Service

161200 Premium on U.S. Treasury Securities Issued 

By the Bureau of the Fiscal Service

 101000 Fund Balance With Treasury

 

25

590

25

25

615

B126

Budgetary Entry

None

Proprietary Entry

None
RECEIPTS UNAVAILABLE FOR OBLIGATION UPON COLLECTION

EFFECTIVE FY 26

Page 65 of 71 October 2023

13. In order to make a disbursement of $500, an investment security was coordinated to mature at the time of the projected disbursement. 

Based on that disbursement, $15 is recognized that will be available for investment but unavailable for obligation.

Trust Fund Expenditure Account #1 Debit Credit TC Trust Fund Expenditure Account #2 Debit Credit TC

Budgetary Entry

411400 Appropriated Receipts Derived From 

Available Trust or Special Fund Receipts

 412000 Anticipated Indefinite Appropriations

Proprietary Entry

101000 Fund Balance With Treasury

161100 Discount on U.S. Treasury Securities Issued 

by the Bureau of the Fiscal Service

 161000 Investments in U.S. Treasury Securities 

 Issued by the Bureau of the Fiscal Service

 161300 Amortization of Discount and Premium on 

 U.S. Treasury Securities Issued by the Bureau of 

 the Fiscal Service

Also Post:

Budgetary Entry

439403 Anticipated Receipts Unavailable for 

Obligation Upon Collection

 439400 Receipts Unavailable for Obligation Upon 

Collection

 

15

500

15

15

15

510

5

15

C124

A203

Budgetary Entry

None

Proprietary Entry

None
RECEIPTS UNAVAILABLE FOR OBLIGATION UPON COLLECTION

EFFECTIVE FY 26

Page 66 of 71 October 2023

 14. To record the partial transfer of funds that were previously appropriated and recorded as a payable and receivable in Transaction #1.

Trust Fund Expenditure Account #1 Debit Credit TC Trust Fund Expenditure Account #2 Debit Credit TC

Budgetary Entry

412700 Amounts Appropriated From Specific 

Invested TAFS – Payable

 412900 Amounts Appropriated From Specific 

 Invested TAFS – Transfers-Out

Proprietary Entry

215000 Payable for Transfers of Currently Invested 

Balances

 101000 Fund Balance With Treasury

500

500

500

500

A526

Budgetary Entry

412800 Amounts Appropriated From 

Specific Invested TAFS - Transfers-In

 412600 Amounts Appropriated From 

 Specific Invested TAFS – Receivable

 

Proprietary Entry

101000 Fund Balance With Treasury

 133000 Receivable for Transfers of 

 Currently Invested Balances

500

500

500

500

A524

 15. Agency expends and disburses in Trust Fund Expenditure Account #2 $500 of obligations.

Trust Fund Expenditure Account #1 Debit Credit TC Trust Fund Expenditure Account #2 Debit Credit TC

Budgetary Entry

None

Proprietary Entry

None

Budgetary Entry

480100 Undelivered Orders - Obligations, 

Unpaid

 490200 Delivered Orders - 

 Obligations, Paid

Proprietary Entry

610000 Operating Expenses/Program Costs

 101000 Fund Balance With Treasury

500

500

500

500

B107
RECEIPTS UNAVAILABLE FOR OBLIGATION UPON COLLECTION

EFFECTIVE FY 26

Page 67 of 71 October 2023

 16. Agency accrues interest receivable in Trust Fund Expenditure Account #1 on investments purchased at a discount.

Trust Fund Expenditure Account #1 Debit Credit TC Trust Fund Expenditure Account #2 Debit Credit TC

Budgetary Entry

None

Proprietary Entry

134200 Interest Receivable - Investments

 531100 Interest Revenue - Investments

380

380

C422

Budgetary Entry

None

Proprietary Entry

None

 17. To record in Trust Fund Expenditure Account #1 the amortization of the discount on federal securities.

Trust Fund Expenditure Account #1 Debit Credit TC Trust Fund Expenditure Account #2 Debit Credit TC

Budgetary Entry

None

Proprietary Entry

161300 Amortization of Discount and Premium on 

U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

 531100 Interest Revenue - Investments

21

21

E117

Budgetary Entry

None

Proprietary Entry

None

18. To record in Trust Fund Expenditure Account #1 the amortization of the premium on federal securities.

Trust Fund Expenditure Account #1 Debit Credit TC Trust Fund Expenditure Account #2 Debit Credit TC

Budgetary Entry

None

Proprietary Entry

531100 Interest Revenue - Investments

 161300 Amortization of Discount and Premium on 

 U.S. Treasury Securities Issued by the Bureau of 

 the Fiscal Service

 

2

2

C611

Budgetary Entry

None

Proprietary Entry

None
RECEIPTS UNAVAILABLE FOR OBLIGATION UPON COLLECTION

EFFECTIVE FY 26

Page 68 of 71 October 2023

Pre-Closing Adjusted Trial Balance

Year 3

Trust Fund 

Expenditure 

Account #1

Trust Fund 

Expenditure 

Account #2

Total

Account Description Debit Credit Debit Credit Debit Credit

Budgetary

411400 Appropriated Receipts Derived From Available Trust or Special Fund 

Receipts

605 - - - 605 -

412600 Amounts Appropriated From Specific Invested TAFS - Receivable 1,400 1,400

412700 Amounts Appropriated From Specific Invested TAFS - Payable - 1,400 1,400

412800 Amounts Appropriated From Specific Invested TAFS – Transfers-In - - 500 - 500 -

412900 Amounts Appropriated From Specific Invested TAFS – Transfers-Out - 500 - 500

420100 Total Actual Resources - Collected 1,530 - - - 1,530 -

439400 Receipts Unavailable for Obligation Upon Collection - 235 - - - 235

480100 Undelivered Orders – Obligations, Unpaid - - - 1,400 - 1,400

490200 Delivered Orders - Obligations, Paid - - - 500 - 500

Total 2,135 2,135 1,900 1,900 4,035 4,035

Proprietary

101000 Fund Balance With Treasury - - - - - -

133000 Receivable for Transfers of Currently Invested Balances 1,400 1,400

134200 Interest Receivable - Investments 380 - - - 380 -

161000 Investments in U.S. Treasury Securities Issued by the Bureau of the Fiscal 

Service

1,730 - - - 1,730 -

161100 Discount on U.S. Treasury Securities Issued by the Bureau of the Fiscal 

Service

- 105 - - - 105

161200

Premium on U.S. Treasury Securities Issued by the Bureau of the Fiscal 

Service

25 - - - 25 -

161300

Amortization of Discount and Premium on U.S. Treasury Securities Issued 

by the Bureau of the Fiscal Service

49 - - - 49 -

215000 Payable for Transfers of Currently Invested Balances - 1,400 - - - 1,400

331000 Cumulative Results of Operations - 1,385 - 300 - 1,685

531100 Interest Revenue - Investments - 399 - - - 399

575500 Non-Expenditure Financing Sources - Transfers-In - Other - - - 1,600 - 1,600

576500 Non-Expenditure Financing Sources - Transfers-Out – Other 1,600 - - - 1,600 -

590000 Other Revenue - 495 - - - 495

610000 Operating Expenses/Program Costs - - 500 - 500 -

Total 3,784 3,784 1,900 1,900 5,684 5,684
RECEIPTS UNAVAILABLE FOR OBLIGATION UPON COLLECTION

EFFECTIVE FY 26

Page 69 of 71 October 2023

Closing Entries – Year 3:

1. To record the consolidation of actual net-funded resources for withdrawn funds.

Trust Fund Expenditure Account #1 Debit Credit TC Trust Fund Expenditure Account #2 Debit Credit TC

Budgetary Entry

412900 Amounts Appropriated From Specific 

Invested TAFS – Transfers-Out

420100 Total Actual Resources – Collected

 411400 Appropriated Receipts Derived From 

 Available Trust or Special Fund Receipts

Proprietary Entry

None

500

105

605

F302

Budgetary Entry

420100 Total Actual Resources – Collected

 412800 Amounts Appropriated From 

 Specific Invested TAFS – Transfers-In

Proprietary Entry

None

500

500

F302

2. To record the closing of paid delivered orders to total actual resources.

Trust Fund Expenditure Account #1 Debit Credit TC Trust Fund Expenditure Account #2 Debit Credit TC

Budgetary Entry

None

Proprietary Entry

None

Budgetary Entry

490200 Delivered Orders - Obligations, Paid

 420100 Total Actual Resources – Collected

 

Proprietary Entry

None

500

500

F314
RECEIPTS UNAVAILABLE FOR OBLIGATION UPON COLLECTION

EFFECTIVE FY 26

Page 70 of 71 October 2023

3. To record the closing of revenue to cumulative results of operations.

Trust Fund Expenditure Account #1 Debit Credit TC Trust Fund Expenditure Account #2 Debit Credit TC

Budgetary Entry

None

Proprietary Entry

531100 Interest Revenue – Investments

590000 Other Revenue

331000 Cumulative Results of Operations

 576500 Non-Expenditure Financing Sources – 

 Transfers-Out - Other

399

495

706

1,600

F336

Budgetary Entry

None

Proprietary Entry

575500 Non-Expenditure Financing 

Sources - Transfers-In – Other

 331000 Cumulative Results of 

 Operations

 610000 Operating Expenses/Program Cost

1,600

1,100

500

F336
RECEIPTS UNAVAILABLE FOR OBLIGATION UPON COLLECTION

EFFECTIVE FY 26

Page 71 of 71 October 2023

Post-Closing Adjusted Trial Balance

Year 3

Trust Fund 

Expenditure 

Account #1

Trust Fund 

Expenditure 

Account #2

Total

Account Description Debit Credit Debit Credit Debit Credit

Budgetary

412600 Amounts Appropriated From Specific Invested TAFS - Receivable 1,400 1,400

412700 Amounts Appropriated From Specific Invested TAFS - Payable 1,400 1,400

420100 Total Actual Resources - Collected 1,635 - - 1,635 -

439400 Receipts Unavailable for Obligation Upon Collection - 235 - - - 235

480100 Undelivered Orders – Obligations, Unpaid 1,400 1,400

Total 1,635 1,635 1,400 1,400 3,035 3,035

Proprietary

101000 Fund Balance With Treasury - - - -

133000 Receivable for Transfers of Currently Invested Balances 1,400 1,400

134200 Interest Receivable - Investments 380 - - - 380 -

161000 Investments in U.S. Treasury Securities Issued by the Bureau of the Fiscal 

Service

1,730 - - - 1,730 -

161100 Discount on U.S. Treasury Securities Issued by the Bureau of the Fiscal 

Service

- 105 - - 105

161200

Premium on U.S. Treasury Securities Issued by the Bureau of the Fiscal 

Service

25 - - - 25 -

161300

Amortization of Discount and Premium on U.S. Treasury Securities Issued by 

the Bureau of the Fiscal Service

49 - - - 49

215000 Payable for Transfers of Currently Invested Balances 1,400 1,400

331000 Cumulative Results of Operations 679 - 1,400 - 2,079

Total 2,184 2,184 1,400 1,400 3,584 3,584